[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-024":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-105-1-土地法與土地相關稅法概要-024","house-105-1-land-tax-law-024",105,1,24,"甲於 105 年 9 月 1 日將其 A 屋和其坐落的 B 地出售於乙。在未有特約的情形，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"乙就 A 屋和 B 地應繳納奢侈稅","乙就 B 地應繳納契稅","乙就 B 地應繳納土地增值稅","乙應繳納印花稅","D",null,"本題考點：一筆房地買賣同時牽動的數種稅目，各自的納稅義務人應如何歸屬。\n【正解理由】不動產買賣所立的契據屬《印花稅法》所定應貼用印花稅票的憑證，其負擔隨契據而生；買受人乙為完成所有權移轉登記，須持該買賣契據向地政機關申請，印花稅即由乙負擔。在未有特約的情形下，四個選項中只有本項與買受人的稅捐地位相符，故選 D。\n【逐項排除】\n(A) 錯誤。特種貨物及勞務稅（俗稱奢侈稅）的納稅義務人是銷售的一方，買受人乙並不因買受房地而成為該稅的納稅義務人。\n(B) 錯誤。依《契稅條例》第 2 條但書，「在開徵土地增值稅區域之土地，免徵契稅」，B 地既屬課徵土地增值稅的土地即免徵契稅，契稅只可能發生在 A 屋。\n(C) 錯誤。依《土地稅法》第 5 條第一項第一款，土地為有償移轉者，土地增值稅的納稅義務人為原所有權人；同條第二項並明定買賣屬有償移轉，應納稅者為出賣人甲而非乙。\n(D) 正確。印花稅隨契據而生，買受人持以申請所有權移轉登記的不動產買賣契據即應貼足印花稅票。\n【記憶點】土地增值稅找賣方、契稅看該筆標的有無課土地增值稅、印花稅跟著契據走。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-023","平均地權條例對於農業用地之定義，下列敘述何者正確？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-025","A 地及坐落其上之 B 屋原同屬甲所有。甲僅將 B 屋贈與並移轉給乙，乙以 B 屋設定抵押權給丙，其後，法院拍賣 B 屋而由丁拍定。下列敘述何者正確？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-022","甲向乙承租 A 地耕作，租約未經公證，租期自 99 年 1 月 28 日起至 106 年 1 月 27 日止，而乙於租期內將系爭 A 地以 60 萬元出售予丙，並於 101 年移轉予丙。乙雖未以書面通知甲行使先買權，然其確曾以口頭通知甲，而為甲所明確知悉，甲卻故意壓低價格，明示不願以 60 萬元購買，僅欲以 50 萬元買受，未行使先買權，並經證人證實上開情事。甲已知悉系爭買賣條件，待系爭 A 地價格上漲 3 倍餘後，以數年前之價格主張優先承購，有無理由？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-026","依所得稅法之規定，下列關於土地房屋交易所得稅之敘述，何者正確？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-021","有關已辦理過地籍測量之地區，實施地籍圖重測與土地複丈之原因與目的，下列何者正確？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-027","甲有 A 地一筆，關於「甲同意 A 地無償供不特定公眾通行」的資訊，依相關規定與實務見解，下列敘述何者正確？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",1786689133773]